| Blackwood Training Ltd | Education | 2022 |
| Blairgroceries Limited | Wholesale & retail | 2017 |
| Blairhall Properties Ltd. | Construction | 1995 |
| Blane Travel Limited | Real estate | 1998 |
| Blane Valley Limited | Hospitality | 2014 |
| Blastco Limited | Financial services | 2006 |
| Blellochpps Ltd | Administrative & support | 2026 |
| Blended Property Investments Limited | Real estate | 2022 |
| Blinds by YOU Ltd | Wholesale & retail | 2022 |
| Bling Beauty Ltd | Other services | 2023 |
| Bling Beauty Services Limited | Other services | 2017 |
| BLS Management Services Limited | Financial services | 2018 |
| Blue Light Coaching Ltd | Professional & scientific | 2025 |
| Blue Marble Wealth Ltd | Financial services | 2022 |
| Blue Zulu Golf Ltd | Manufacturing | 2019 |
| Bluerock Property Developments Ltd | Other services | 2025 |
| Blueroute Logistics Ltd | Transport & logistics | 2025 |
| BMC Design & Innovations Ltd | Professional & scientific | 2022 |
| Boab's Pitstop Ltd | Wholesale & retail | 2022 |
| Boab's Your Builder Limited | Administrative & support | 2021 |
| Boats and Yachts Ltd | Transport & logistics | 2011 |
| Bogside Investments Limited | Arts & recreation | 2020 |
| Bohun Rail Limited | Manufacturing | 2025 |
| BOM Signals Limited | Information & communication | 2008 |
| Bombay Grill Ltd | Hospitality | 2023 |
| BON BON Chicken Ltd | Hospitality | 2025 |
| Bonnie Stays Limited | Hospitality | 2024 |
| Bonny Blooms Limited | Wholesale & retail | 2017 |
| Bonny Retail Ltd | Wholesale & retail | 2022 |
| Bootneck Jack Limited | Real estate | 2022 |
| Borland Ceilidh Band Ltd | Information & communication | 2016 |
| Bossk Properties Ltd | Real estate | 2024 |
| Bowe Networks Ltd | Information & communication | 2025 |
| Bowhouse Farming Limited | Agriculture & fishing | 2025 |
| Bowie Football Limited | Financial services | 2021 |
| Bowie Ventures Limited | Administrative & support | 2016 |
| Boyd & Sons Ltd | Real estate | 2022 |
| Boyle Kitchens and Bathrooms Ltd | Construction | 2019 |
| Braehead Energy Ltd | Energy | 2024 |
| Braehead Foods Limited | Manufacturing | 1999 |
| Braehill Limited | Health & social care | 1992 |
| Braveheart Ballers CIC | Education | 2026 |
| Braveheart Logistics Ltd | Transport & logistics | 2025 |
| Braw Creative Ltd | Professional & scientific | 2017 |
| Braw Tours Ltd | Administrative & support | 2021 |
| Break the Silence | Health & social care | 2008 |
| Breck Property Consultants Limited | Real estate | 2009 |
| Brent Consultancy (Aberdeenshire) Limited | Administrative & support | 2020 |
| Brian Maule - Hospitality Consultant Ltd | Professional & scientific | 2023 |
| Brian Robertson Plumbing & Heating Limited | Other services | 2023 |
| Bridge Johnson Limited | Administrative & support | 2005 |
| Bridge Language Services Ltd | Professional & scientific | 2025 |
| Brien & Bridge Ltd | Real estate | 2021 |
| Bright Car Detailing Ltd | Administrative & support | 2024 |
| Bright Smiles Services Ltd | Other services | 2024 |
| Bripat Energy Consultants Ltd | Professional & scientific | 2019 |
| Brite Direct Ltd | Wholesale & retail | 2017 |
| Brodie Engineering Limited | Manufacturing | 1996 |
| Brodie Financial Limited | Financial services | 2018 |
| Brodie Holdings Ltd | Financial services | 2021 |
| Brodie Properties Limited | Professional & scientific | 2020 |
| Bronzant Tanning Limited | Wholesale & retail | 2026 |
| Brow the NOW Ltd | Other services | 2020 |
| Brown & Steele Ltd | Construction | 2013 |
| Brown and Lorimer Joinery Ltd | Construction | 2026 |
| Brown Plant Hire Limited | Construction | 2004 |
| Brownings the Bakers (Holdings) Ltd | Financial services | 2017 |
| Brownings the Bakers Limited | Manufacturing | 2001 |
| Brrks Dog Walking Ltd | Other services | 2025 |
| Bruclay Media Limited | Professional & scientific | 2017 |
| Brunchies Ltd | Hospitality | 2025 |
| Bsps Scottish Branch Limited | Other services | 2007 |
| Btfs (Global) Ltd | Construction | 2021 |
| BTV Solutions Ltd | Wholesale & retail | 2023 |
| Buchanans Garage Services Ltd | Wholesale & retail | 2019 |
| Bucking Brew Limited | Hospitality | 2025 |
| Budget Holdings Ltd | Real estate | 2021 |
| Budget Window Blinds (Manufacturing) Ltd | Manufacturing | 2015 |
| Budget Window Blinds Ltd | Wholesale & retail | 2014 |
| Buffalo Industries Ltd | Wholesale & retail | 2021 |
| Build 77 Ltd | Construction | 2021 |
| Building Banter Limited | Construction | 2013 |
| Building Lives Inspiring Nurtured Communities CIC | Education | 2025 |
| Building Preservation Ltd | Construction | 2015 |
| Buileach Construction Services Ltd | Construction | 2025 |
| Buistonhead Farming Company(The) | | 1988 |
| Bulan Consulting Limited | Health & social care | 2024 |
| Bulldog Lane Ltd | Households | 2025 |
| Buns & Crumbs Limited | Wholesale & retail | 2025 |
| Burglas Limited | Agriculture & fishing | 1997 |
| Burke Education and Mentoring CIC | Education | 2018 |
| Burnawn Fitness Ltd | Arts & recreation | 2018 |
| Burnawn Holdings Ltd | Financial services | 2018 |
| Burnawn Services Ltd | Construction | 2006 |
| Burnbyres Limited | Financial services | 2023 |
| Burnfoot Reservoir Limited | Agriculture & fishing | 2002 |
| Burnpark Service Station Limited | Wholesale & retail | 2016 |
| Burns Inn Kilmarnock Ltd | Hospitality | 2015 |
| Burns News Ltd | Wholesale & retail | 2017 |
| Burnside Roofing Ltd | Construction | 2012 |